taxes

Motor Vehicle Local Sports and Community Venue

Who is responsible for this tax?

Motor vehicle rental companies located within the boundaries of a local government jurisdiction that has imposed this tax, and that provide short-term rental of self-propelled motor vehicles (including passenger cars, vans, sport utility and light trucks) must collect this tax from their customers. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton.

Rates

The Comptroller collects the tax for the following local authorities at the rates listed.

Venue Rate Due Date
Houston - Harris County 5 percent of the rental cost monthly, end of following month
City of Euless 5 percent of the rental cost monthly, end of following month
Bexar County 5 percent of the rental cost monthly, 20th day of following month
Cameron County 5 percent of the rental cost monthly, 20th day of following month
Hill Country Village 2 percent of the rental cost monthly, 10th day of following month

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Electronic Reporting

No.

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Additional Resources

All Motor Vehicle Taxes